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Sales & Use Tax Amazon

Video-Streaming Companies See the “Netflix Tax” Going into Effect Around the Country to the Dismay of “Cord Cutters”

by Butler Snow LLP on

If you are like many other Americans, then you may have “cut your Cable TV cord” and turned to streaming movies and shows through your accounts with Netflix, Amazon Prime, Hulu, HBO GO, SlingTV, or other video streaming tech...more

Michigan’s New Expansive Sales Tax Standards Including “Click Through” Nexus Standards Take Effect October 1, 2015

by Miller Canfield on

On October 1, 2015, Michigan's new expansive sales tax nexus standards including "click through" nexus standards take effect. The "click through" nexus standard closely parallels other so-called "Amazon nexus" laws adopted by...more

Alabama Department of Revenue Issues Controversial Proposed Regulation Taxing Out-of-State Vendors

Consistent with Governor Robert Bentley’s public statement last week that he hopes Amazon.com or another internet e-tailer will sue the state of Alabama regarding its position on nexus, the Alabama Department of Revenue...more

MoFo New York Tax Insights - Volume 6, Issue 3 - March 2015

by Morrison & Foerster LLP on

In This Issue: - Key Proposals in Governor Cuomo’s 2015-16 Executive Budget - ALJ Holds That Online Reservation Receipts Are Not Sourced to New York - ALJ Rules Taxpayer Is Not Required to Use NOLs in...more

Internet Sales Tax Update

by Field Law on

We recently reported on a case out of New York State, which dealt with the question of sales tax liability in the case of online sales. That decision (in Overstock.com v. New York Taxation Dept. and the companion case of...more

United States Supreme Court Refuses to Review New York High Court Ruling Requiring Online Retailers to Collect New York State...

On December 2, 2013, the United States Supreme Court denied certiorari in the consolidated cases Amazon.com LLC v. N.Y. Dept. of Taxation and Overstock.com v. N.Y. Dept. of Taxation, thereby allowing the New York state law...more

U.S. Supreme Court Denies Certiorari to Review New York’s Click-Through Nexus Law

by McDermott Will & Emery on

The U.S. Supreme Court has declined to consider the constitutionality of New York’s “Amazon” click-through sales tax nexus law, leaving it in effect and emboldening other states’ similar efforts. Unless federal legislation...more

Amazon Begins Collecting Massachusetts Sales Tax

Beginning November 1st, Amazon will collect Massachusetts sales tax on online purchases. This is the result of a negotiated agreement with the Massachusetts Department of Revenue (MDOR) last year. The MDOR reasons that...more

E-Commerce Providers Take Note: New York’s Highest Court Upholds “Amazon” Sales Tax Statute

On March 28, 2013, the Court of Appeals, New York’s highest court, issued a decision in Overstock.com, Inc. & Amazon.com, LLC, et al., holding that New York’s “click-through nexus” statute does not violate the Commerce Clause...more

Canadian Online Business Take Note: Internet Tax Case

by Field Law on

“The world has changed dramatically in the last two decades… An entity may now have a profound impact upon a foreign jurisdiction solely through its virtual projection via the Internet.” ...more

MoFo New York Tax Insights - Volume 4, Issue 4 - April 2013

by Morrison & Foerster LLP on

In This Issue: New York Court of Appeals Upholds “Amazon” Statute; Guilty Plea and $5.5 Million Settlement Resolve New York’s False Claims Case; City ALJ Dismisses Case Seeking Interest on $30 Million Refund;...more

Spotlight on SALT: New York Court of Appeals Upholds the State's "Click-Through Nexus" Statute

by Baker Donelson on

On March 28, 2013, in Overstock.com, LLC v. New York State Dept. of Taxation and Finance, the New York Court of Appeals, New York's highest court, upheld the New York State "click-through nexus" statute against a challenge...more

Amazon, the New York Internet Tax, and the Phalanx of Drummers

The New York Court of Appeals (“Court of Appeals”) ruled on March 28, 2013 that internet based retailers, such as Amazon and Overstock.com, are “physically” present in New York State by virtue of the way in which they conduct...more

MoFo New York Tax Insights - Volume 4, Issue 3 - March 2013

by Morrison & Foerster LLP on

In This Issue: Court of Appeals Hears Oral Argument in Amazon Sales Tax Appeal; Tribunal Affirms There Is No Right to a Hearing Without a Notice of Deficiency or Refund Denial; Department Rules that Real Estate-Related...more

State and Local Tax Insights -- Winter 2013

by Morrison & Foerster LLP on

In This Issue: Sales Tax Nexus Developments in California and Beyond: A Year in Review; Upcoming 2013 Speaking Engagements; Recent MoFo State + Local Taxpayer Victories; Exploring the Subject to Tax Exception to Addback...more

Reed Smith Massachusetts Quarterly Update - 4th Quarter 2012

by Reed Smith on

Welcome to the first of a new series of quarterly updates from Reed Smith on state tax developments in Massachusetts. Every three months we will be updating you on the key cases and administrative releases, as well as...more

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